If you are a calendar year taxpayer and  at least two-thirds of your gross income for 2009 or 2010 is from farming or fishing, you have only one payment due date for your 2010 estimated tax, January 15, 2011. The due dates for the first three payment periods, discussed under When To Pay Estimated Tax  in Publication 505, Tax Withholding and Estimated Taxes, do not apply to you.  You will follow the general estimated tax rules except that you substitute 66-2/3% for the “90%” of the tax shown on your current year’s tax return.

If you are a calendar year taxpayer and you file your 2010 Form 1040 by March 1, 2011, you do not need to make an estimated tax payment if you pay all the tax you owe at that time.   If March 1, 2011 falls on a weekend or legal holiday you have until the next business day to pay all the tax you owe.

Fiscal year farmers and fishermen.   If you are a farmer or fisherman, but your tax year does not start on January 1, you can either: